GST Due Dates 2026-27 Calendar for Delhi

GST due dates 2026-27 at a glance

Three dates cover most Delhi businesses: the 11th (monthly GSTR-1), the 20th (monthly GSTR-3B) and, for quarterly filers, the 24th (GSTR-3B after each quarter). Add 31 December for the annual return. Everything else is a variation on these.

Sources: GST portal, GSTN return profile FAQ, CGST Rule 61 and CBIC Circular 246/03/2025, checked October 2026.

Monthly GSTR-1 and GSTR-3B calendar for FY 2026-27

Monthly filers report each month's sales in GSTR-1 by the 11th of the next month and file GSTR-3B with payment by the 20th. For October 2026, that means GSTR-1 by 11 November 2026 and GSTR-3B by 20 November 2026.

When a due date falls on a Sunday or public holiday, the portal usually still accepts filing that day, and CBIC sometimes notifies an extension. Do not plan around extensions; file a day or two early when you can.

Calculated from the standard 11th and 20th due dates on the GST portal. CBIC may extend any date by notification; check the portal.

QRMP due dates: why Delhi files GSTR-3B on the 24th

Quarterly GSTR-3B is split into two groups of states to spread load on the portal. Delhi is in the 24th-day group, along with Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Jammu and Kashmir, Ladakh, Chandigarh and others. Most southern and western states file on the 22nd.

QRMP filers still pay tax every month for the first two months of the quarter, through Form PMT-06 on the portal, even though returns are quarterly. They can also upload B2B invoices through the Invoice Furnishing Facility (IFF) by the 13th of the next month so buyers get credit sooner.

Delhi's 24th-day grouping: GSTN FAQ. IFF dates: IFF FAQ. Checked October 2026.

GSTR-9 and GSTR-9C: annual return dates

The annual return GSTR-9 for FY 2025-26 is due by 31 December 2026, and the reconciliation statement GSTR-9C by the same date. GSTR-9C is self-certified and applies only above ₹5 crore aggregate turnover.

Smaller businesses may not need GSTR-9 at all. From FY 2024-25 onwards, taxpayers with aggregate turnover up to ₹2 crore are reported to be exempt, under Notification 15/2025-Central Tax. We could not locate that notification on the CBIC website, so treat the exemption as reported and check the portal before you skip the return. GSTN's combined FAQ on GSTR-9 and 9C is the best official starting point.

What happens if you miss a GST due date?

Missing a GST due date brings a daily late fee, reported at ₹50 a day (₹20 for nil returns) with turnover-based caps, plus interest reported at 18% a year on tax paid late. Buyers also lose credit until your GSTR-1 is filed. Check exact amounts on the GST portal.

Two newer rules raise the stakes:

• GSTR-3B hard-lock: from the July 2025 tax period, GSTR-3B's outward liability is auto-filled from GSTR-1 and cannot be edited. Errors must be fixed through GSTR-1A before 3B is filed.
• Three-year time bar: reports say a return cannot be filed once three years have passed from its due date, from July 2025. We have seen this only in secondary coverage, so confirm it before relying on it.

Long non-filing also invites a cancellation notice. If that has happened, see our GST notice reply and cancellation service.

Monthly or QRMP: which suits your business?

QRMP suits small businesses with few B2B invoices because it cuts filing to four GSTR-1 and four GSTR-3B returns a year. Monthly filing suits businesses whose buyers want credit every month, or who have many invoices and prefer smaller monthly reconciliations.

QRMP is open to smaller taxpayers below a turnover limit set in the rules; check your eligibility on the portal before choosing. Under QRMP you still pay tax each month, so the cash commitment does not change, only the paperwork. Wholesale traders who sell mostly to registered buyers often stay monthly because buyers want to see invoices in GSTR-2B quickly, though IFF partly solves this.

Common mistakes with GST deadlines

The common mistakes are using the 22nd instead of Delhi's 24th for quarterly GSTR-3B, forgetting the monthly PMT-06 payment under QRMP, filing GSTR-3B before GSTR-1, and assuming nil months need no return.

1. Wrong state group: online calendars often show the 22nd. Delhi QRMP filers have until the 24th.
2. Skipping nil returns: a month with no sales still needs GSTR-1 and GSTR-3B.
3. Filing 3B first: with the hard-lock, filing GSTR-1 carefully first is now essential.
4. Ignoring IFF: large buyers may delay payment if your invoices do not show in their GSTR-2B.
5. Several GSTINs: a business registered in Delhi and Haryana, for example, must track each registration's dates separately.
6. Waiting for extensions: CBIC extensions are never certain and often come late.

Handing filing to a professional removes the date-tracking burden. Our GST return filing page explains what the service covers. Khubchandani & Co. and Moneymji, both on our Delhi CA firms list, handle monthly and quarterly GST work for businesses in areas such as Rohini.

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